Revised IRS Form W-9 Available

The IRS form W-9, Request for Taxpayer Identification and Certification, has been revised effective immediately. The new version of the form is available for downloading[1] on the IRS Web site.

The primary change to the W-9 form is a requirement that the person filling out the form identify himself or herself as "U.S. Person," as opposed to a "Foreign Person." The phrase, U.S. Person, includes resident aliens. Nonresident aliens are required to use form W-8, Certificate of Foreign Status, when providing identification information to an employer or other provider of compensation.

The new W-9 form is available now, but its use will not be required until July 1. The previous version of Form W-8 may be used until that time.